CIS contractor client, going through an agency, now only has gross contractors, are they able to deregister?
Replies (2)
Please login or register to join the discussion.
Not sure what you mean
If you mean that the CIS contractor now only makes payments to gross payment sub-contractors, the answer is No - he must continue to file monthly CIS300 returns of his payments to all of his sub-contractors whether gross or net of tax.
Agree with Euan
Yes - still needs to file.
Less like a Christmas Club, obviously, if there's no tax deducted.